Use tax; revise authorized use of funds distributed to municipalities for infrastructure assistance.

The bill's status changed from 'Committee Substitute' to 'As Passed the House,' indicating it cleared the full House vote without further amendments.

Deleted Section 2, which established a special fund for counties to repair roads, streets, and bridges, effectively removing county-level funding provisions from this bill.

Narrowed the municipal fund's authorized purposes to primarily focus on sidewalk repair and construction, removing references to general building construction and other infrastructure projects.

Changed the effective date of the act from July 1, 2023 (in the original version) to July 1, 2026, delaying when the new provisions take effect.

Adjusted the base expenditure calculation period for municipalities, changing the reference period from October 1, 2020 to September 30, 2022, to determine eligibility for funding distributions.

Revised the allocation formula for municipal funds, removing the specific $3 million equal share provision and adjusting how the remaining funds are distributed based on population and sales tax revenue.